AB 1600
DEVELOPMENT
IMPACT FEE REPORT
FISCAL YEAR ENDING JUNE 30, 2025
Finance Committee Meeting
November 19, 2025
Angie Nichols, Finance Manager
1 Attachment C
AB 1600
• Cities and counties often charge fees on new development to fund (or defray cost of) public improvements, public amenities, and public services. These fees are commonly known as development impact fees (Developer Fees).
• AB 1600 set forth certain requirements and determinations regarding the purpose and use of any fees local agencies must follow if they collect such development impact fees. • Fee revenue must be segregated from General Fund
• Establish and maintain records of projects funded by these fees • Collected fees must be spent or committed within 5 years or make a finding to show continuing need • Present (publish) a Development Impact Fee Report annually Assembly Bill 1600 Section 66000 in the California Government Code 2 FUND 120
Development Fees for Street Improvements (DFSI) are deposited into the Street/Traffic Improvement Special Revenue Fund. This separate fund is used to account for development fee assessments levied to provide street and traffic improvement costs attributable to residential and commercial growth. Fees may be used for improvements to right-of-way, pavement, traffic signals, curbs, gutters, and sidewalks.
Development Fees for Street/Traffic Improvements (DFSI) 3 Beginning Balance Revenue Expenditures Ending Balance $1,605,917 $210,180 $148,474 $1,667,623
FISCAL YEAR ENDING JUNE 30, 2025
Encumbered Committed Uncommitted
$10,307 $511,753 $1,145,564
FUND 120
Development Fees for Street/Traffic Improvements
4 Beginning Fund Balance $ 1,605,917
Total Revenues 210,180
Total Expenditures 148,474
Surplus / (Use of Fund Balance) 61,706
Ending Fund Balance $ 1,667,623
Project Commitments as of 6/30/25
Neighborhood Traffic Calming $ (19,449)
Macarthur/Superior Traffice Circle 200,000
Adaptive Traffic Control Signal Systems Upgrade 68,980
Wicks Blvd/Manor Blvd Signal Upgrade 907
Davis Doolittle Traffic Improvements 120,000
Neighborhood Traffic Calm Program 2020-21 (7,085)
Neighborhood Traffic Calm Program 2021-22 1,528
Neighborhood Traffic Calm Program 2022-23 46,872
Neighborhood Traffic Calm Program FY25 100,000
Total Committed Projects $ 511,753
Fund Balance:
Encumbered $ 10,307
Commited 511,753
Uncommitted 1,145,564
Total Fund Balances $ 1,667,623
CITY OF SAN LEANDRO
ANNUAL DEVELOPMENT IMPACT FEE REPORT
DEVELOPMENT FEES STREETS IMPROVEMENT - FUND 120
FISCAL YEAR 2024-25
*For additional details, please see Attachment A – FY25 Annual AB 1600 Development Impact Fee Report Fund 120 FUND 122
Park Facilities Development Impact Fees pay public park and recreation facility acquisition and development. Funds are directed toward the study, design, acquisition and construction of park and recreation facilities. Fees are deposited in the Park Development Fee Special Revenue Fund.
Park Development Fee Fund
5 Beginning Balance Revenue Expenditures Ending Balance $6,046,328 $840,993 $25,066 $6,862,255
FISCAL YEAR ENDING JUNE 30, 2025
Encumbered Committed Uncommitted
$0 $4,488,893 $2,373,362
FUND 122
Park Development Fee Fund
6 * For additional details, please see Attachment B – FY25 Annual AB 1600 Development Impact Fee Report Fund 122 Beginning Fund Balance $ 6,046,328
Total Revenues 840,993
Total Expenditures 25,066
Surplus / (Use of Fund Balance) 815,927
Ending Fund Balance $ 6,862,255
Project Commitments as of 6/30/25
Farrelly Pool Replacement $ 98,959
Downtown Park Construction 3,000,000
Chabot Park Playground & Ampitheater 1,249,256
Steven Taylor Sanctity of Life Memorial 140,678
Total Committed Projects $ 4,488,893
Fund Balance:
Encumbered $ -
Commited 4,488,893
Uncommitted 2,373,362
Total Fund Balances $ 6,862,255
CITY OF SAN LEANDRO
ANNUAL DEVELOPMENT IMPACT FEE REPORT
PARK DEVELOPMENT FEE FUND - FUND 122
FISCAL YEAR 2024-25
7 Committee Questions & Feedback
Committee Action:
Recommend AB 1600 Annual Report to full
City Council for consideration and adoption